Circular No. 181/2009/TT-BTC dated September 14, 2009, of the Ministry of Finance guiding the Prime Minister’s Decision No. 96/2009/QD-TTg of July 22, 2009, amending and supplementing a number of articles of Decision No. 65/2009/QD-TTg, Decision No. 66/2009/QD-TTg and Decision No. 67/2009/QD-TTg